PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. M/S AVH RESOURCES INDIA PRIVATE LIMITED

PDF · subscribers
ITA - 100 / 2024HC Delhi07 February 20242 pages
For Petitioner: PRASHANT MEHARCHANDANI
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Principal Commissioner of Income Tax 1. The dismissal was based on the concession made by the Revenue's counsel that the issues raised in the present appeal were already decided against the Revenue in the case of PCIT vs. Era Infrastructure (India) Ltd. [(2022) SCC OnLine Del 2157]. The Court found no reason to deviate from the established precedent and thus upheld the decision of the ITAT. No specific amount in dispute or assessment year was mentioned in the judgment. The operative direction was to dismiss the appeal.

What were the facts?

The appellant, Principal Commissioner of Income Tax 1, filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s AVH Resources India Private Limited. The appeal was filed with a delay of 107 days, and a further delay of 59 days in re-filing, both of which were condoned by the High Court. The Revenue's counsel conceded that the issues raised in the appeal were concluded against the Revenue based on a prior judgment.

What were the issues?

1. Whether the High Court should consider the appeal, given that the issues raised are concluded against the Revenue by a previous judgment. Assessee's Contentions: Not recorded as the respondent was not represented. Revenue's Contentions: The learned counsel for the Revenue fairly conceded that the questions raised in the appeal stand concluded against the Revenue in light of the judgment rendered in PCIT vs. Era Infrastructure (India) Ltd. [(2022) SCC OnLine Del 2157].

AI-generated summary — verify with the full judgment below

$~171 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 100/2024

PRINCIPAL COMMISSIONER OF INCOME TAX 1

..... Appellant Through: Mr. Prashant Meharchandani, SSC with Mr. Akshat Singh, Adv.

versus

M/S AVH RESOURCES INDIA PRIVATE LIMITED

..... Respondent

Through: None

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R %

07.02.2024

CM APPL. 7359/2024 (107 Days Delay in filing)

Bearing in mind the disclosures made, the delay of 107 days in filing the appeal is condoned.

The application shall stand disposed of.

CM APPL. 7360/2024 (59 Days Delay in Refiling)

Bearing in mind the disclosures made, the delay of 59 days in re-filing the appeal is condoned.

The application shall stand disposed of.

ITA 100/2024

Mr. Meharchandani, learned counsel appearing in support the appeal, fairly concedes that the questions which are raised in this This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:32:26

appeal stand concluded against the Revenue in light of the judgment rendered in PCIT vs. Era Infrastructure (India) Ltd. [(2022) SCC OnLine Del 2157].

Consequently, and for reasons assigned in that decision, we dismiss this appeal.

YASHWANT VARMA, J

PURUSHAINDRA KUMAR KAURAV, J FEBRUARY 7, 2024/kk

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:32:26

Recent GST High Court judgments

Search GST case law →